Which user profile is of MOST concern to an IS auditor auditing an electronic funds transfer system?

In auditing an electronic funds transfer system, the user profile that presents the most concern is characterized by three users having the ability to capture and verify their own messages. This profile is particularly alarming because it embodies a significant lack of segregation of duties, which is a key principle in establishing a secure and effective control environment.

When users can both capture and verify their own messages, it opens up the system to potential fraud or abuse. If a user is able to create a transaction and simultaneously verify that transaction, there is no independent oversight to catch errors or fraudulent activity. This situation increases the risk associated with fraudulent alterations or errors going undetected, compromising the integrity of the transactions.

In contrast, other profiles involve either a larger user base or different responsibilities that might offer some level of checks and balances. For example, profiles that include the ability to send messages offers another layer of risk, but having multiple individuals involved can sometimes mitigate individual malfeasance. However, in the case where users can perform both capturing and verifying functions, especially on their own transactions, there is a lack of accountability and checks that is critical in any financial system.

This makes the user profile in question a significant risk from an auditing perspective, as effective internal controls are essential to ensure the